{"id":35857,"date":"2023-08-27T18:45:19","date_gmt":"2023-08-27T13:15:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/capgemini-india-pvt-ltd-v-dy-cit-2022-99-itr-506-mumtrib-2\/"},"modified":"2023-08-27T18:45:19","modified_gmt":"2023-08-27T13:15:19","slug":"capgemini-india-pvt-ltd-v-dy-cit-2022-99-itr-506-mumtrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/capgemini-india-pvt-ltd-v-dy-cit-2022-99-itr-506-mumtrib-2\/","title":{"rendered":"Capgemini India Pvt. Ltd. v. Dy. CIT (2022) 99 ITR 506 (Mum)(Trib)"},"content":{"rendered":"<p>Held that if the assessee had not entered into the transaction with the bank as reflected in the credit card statement, the Assessing Officer ought to have examined the assessee\u2019s consistent denial through external sources. The Assessing Officer was directed to carry out detailed examination whether the transactions were entered into by the assessee and, if found not so, the additions deserved to be deleted. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure-Credit card expenses of  employee-Matter remanded for verification. <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-35857","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9kl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35857","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=35857"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35857\/revisions"}],"predecessor-version":[{"id":35858,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/35857\/revisions\/35858"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=35857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=35857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=35857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}